Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N351886: The tariff classification of novelty party prop glasses from China
| HTS: 9505.90.4000, 9903.01.24; 9903.01.25, free + 20% + 10%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: Novelty glasses made in the shape of 2026. These flimsy items will be marketed and sold specifically for the New Year’s holiday. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351901: The country of origin of a heat pump
| Origin: China |
| Item: A heat exchange unit produced in South Korea is assembled with components sourced from China, such as a compressor and a chassis, in South Korea to produce the heat pump. The heat pump primarily consists of a chassis that encases a compressor, a heat exchange unit, a motor and fan assembly, valve assemblies, a control panel and an accumulator. Once paired with an indoor unit, which is imported separately, the system heats and cools spaces. |
| Reason: The steps that occur during the final assembly process are not complex, as they consist of processes such as screwing, bolting and brazing, which is recognized as a welding operation used to join pipes to heat exchangers. |
| Ruling Date: Aug. 21, 2025 |
N351927: The tariff classification of a battery pack from China
| HTS: 8507.60.0020, 9903.01.24; 9903.01.25; 9903.88.15, 3.4% + 20% + 10% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Item: The merchandise under consideration is identified as a lithium-ion battery pack, with a nominal voltage of 3.7 VDC, a nominal capacity of 370 mAh, and a nominal energy of 1.369 Wh. Its main components include a battery pouch cell, a printed circuit board assembly, and an ABS case. Post-importation, the battery pack will be used to power a microphone. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351928: The tariff classification of a battery pack from China
| HTS: 8507.60.0020, 9903.01.24; 9903.01.25, 9903.88.15, 3.4% + 20% + 10% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Item: A lithium-ion battery pack, with a nominal voltage of 14.4 VDC, a nominal capacity of 6 Ah, and a nominal energy of 86.4 Wh. Its main components include eight 18650 cylindrical cells, a printed circuit board assembly, and two Molex connectors. Post-importation, the battery pack will be integrated into a pole-based router to provide backup power during power outages. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N352014: The country of origin of a power bank
| Origin: China and Malaysia |
| Item: The merchandise under consideration is identified as the BioLite Charge 100 Max and is described as a portable lithium-ion power bank with a nominal capacity of 25,000 mAh. There are five manufacturing scenarios which differ only in the sourcing of components and the country where final assembly will occur. |
| Reason: The assembly operations that occur in China or Malaysia do not result in a substantial transformation. There is no change in the name, use, or character of the battery cells after the assembly process occurs, and the country of origin will be the country where the battery cells are created. |
| Ruling Date: Aug. 21, 2025 |
N352104: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, 9903.01.24; 9903.01.25; 9903.02.69 (Vietnam), free + 20% + 10%, or + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size costume identified as Kreepy Klown, which consists of a pullover top, separate collar, pull-on pants, suspenders and mini hat and features narrow elastic at the neck. The elbow-length sleeves are raw and unfinished with narrow exposed elastic stitched on with long, loose straight stitching. The hem bottom is raw and unfinished. The top is stitched together with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Aug. 21, 2025 |
N352157: The tariff classification of a costume from China and Vietnam.
| HTS: 9505.90.6000, 9903.01.24; 9903.01.25; 9903.02.69 (Vietnam), free + 20% + 10%, or + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Adult-size costume identified as Hooded Cloak which consists of two flimsy, man-made woven textile hooded cloaks. The costume consists of a long length cloak with a flimsy string tie closure at the neck. The front opening and hem bottom feature large, visible, loose overlock stitching all around. The edges of the woven fabric of the sample are beginning to unravel. The interior seams are stitched with large, visible, loose overlock stitching. Although the hood opening and neck of the cloak are well-made, the cloak is of flimsy construction. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N352197: The tariff classification of electric motors from China
| HTS: 8501.31.4000, 9903.01.24; 9903.01.25; 9903.88.02, 4% + 20% + 10% + 25%, “Electric motors and generators (excluding generating sets): Other DC motors; DC generators, other than photovoltaic generators: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W.” |
| Item: Five models of 12 VDC permanent magnet brushed electric motors, which are designed to be used to drive diaphragm pump heads with the Remco 5500 series of sprayer pumps. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N352219: The tariff classification of a walker light from China
| HTS: 8513.10.4000, 9817.00.96, free, “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Other.” |
| Item: The Walker Light consists of a roughly rectangular plastic housing with three LED lamps in the front, five LED lamps in the reverse side, and three switches labeled “AUTO”, “MAN” and “LIGHT.” Extended from the bottom of housing are two clips to fasten the light onto a cylindrical a thin object, e.g., the provided images depict the light being clipped onto the front of a (VA-issued) walker. |
| Reason: The merchandise is specially designed to be attached to a walker, intended for the use or benefit of a specific class of persons to an extent greater than for the use or benefit of others, and meets the five-factor test used by CBP. |
| Ruling Date: Aug. 21, 2025 |
N352226: The tariff classification of vulcanized rubber plug from South Korea
| HTS: 4016.99.1500, 9903.02.56, 2.7% + 15%, “other articles of vulcanized rubber other than hard rubber: other: caps, lids, seals, stoppers and other closures.” |
| Item: The product under consideration is a circular plug for use in automobiles. It is composed of ethylene propylene diene monomer (EPDM) rubber and is designed to seal holes in the floor panel to prevent water leaks. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |